1.audit 审计 c>L#(D\\
2.attestation 鉴证 eRB
K= X
3.credibility 可信赖程度 <E\vc6n
4.audit of financial statements 财务报表审计 jDCf]NvOPM
5.agreed-upon procedures 执行商定程序 zC>zkFT>H
6.high levels of assurance 高水平保证 E\*M4n\!
7.compilation 编制 A9ZK :i 7
8.reliability 可靠性 / e]R0NI
9.relevance 相关性 -E-e!
10.professional skepticism 职业谨慎 zI.:1(,
11.objectivity 客观性 -k,?cEjCs
12. professional competence 专业胜任能力 f- ~]
13.Senior/CPA-in-charge 项目经理 $im6v
14.audit engagement letter 业务约定书 3'6by!N,d
15.recurring audit 连续审计 yI qRS qM
16.the client 委托人 _t@9WA;+\
17.change CPA 更换注册会计师 Hzojv<c
18.the existing CPA 现任注册会计师 :?H1h8wbCt
19.the successor CPA 后任注册会计师 xOdL c t
20.the preceding CPA前任注册会计师 Y&1Yc)* O
21.issue the audit report 出具审计报告 X oh@ (%
22.expert 专家 #hh7fE'9
23.the board of directors 董事会 17yg ~
24.knowledge of the entity‘ s business 了解被审计单位情况 YL9Tsw
25.assess material misstatement risks评估重大错报风险 KBwY _
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0oo*F
27.a general knowledge of —— 初步了解―――的情况 8QN/D\uq
28.a more knowledge of—— 进一步了解的情况 !s47A"O&B
29.the prior year‘s working papers 以前年度工作底稿 z i3gE$7
30.minutes of meeting 会议纪要 :[bpMP<bz;
31.business risks 经营风险 (zIF2qY
32.appropriateness 适当性 Zl{ DqC^
33.accounting estimate 会计估计 CAbT9W z&
34.management representations 管理层声明 ts ;C:.X
35.going concern assumption 持续经营假设 '2v$xOh!y
36.audit plan 审计计划 Ls{]ohP
37.significant audit areas 重点审计领域 %oiA'hz;*
38.error 错误 Lr<?eWdCwJ
39.fraud舞弊 ; 8u5
40.modified or additional procedures 修改或追加审计程序 tz_WxOQ0
41.misappropriation of assets 侵占资产 =xRxr @
42.transactions without substance 虚假交易 <*5` TE0J
43.unusual pressures 异常压力 + wF5(
44.the suspected noncompliance 涉嫌存在违法行为 4/E>k <MA
45.materialiy 重要性 `bcCj~j
46.exceed the materiality level 超过重要性水平 <<+Hs/ ]
47.approach the materiality level 接近重要性水平 `g:bvIV5x>
48.an acceptably low level 可接受水平 +3k#M[Bn}
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 KAm$^N5
50.misstatements or omissions 错报或漏报 H263<^
51.aggregate 总计 4zx_L8# Z
52.subsequent events 期后事项 ,=y8[( h
53.adjust the financial statements 调整财务报表 'cvc\=p
54.perform additional audit procedures 实施追加的审计程序 jjJ l\Vn
55.audit risk 审计风险 2jH&@g$cl;
56.detection risk 检查风险 O%rt7qV"g2
57.inappropriate audit opinion 不适当的审计意见 n^k Uu2g|
58.material misstatement 重大的错报 * ;<>@*
59.tolerable misstatement 可容忍错报 ,[)f-FmcU
60.the acceptable level of detection risk 可接受的检查风险
